When adding a large number of users to the user parameters component, the user
columns become very small, so it becomes impossible to edit them when there are
over around 30 users in the parameters. I also feel that the users should be
along the rows of the table, and the parameters should be along the columns, not
the other way around.

There is often no need to add extra user columns, as Jmeter will cycle through
the columns - i.e. if there is only one user column, it will be used for all
users.
One can then use a function to provide different values each time it is
invoked, for example Counter, StringFromFile and CSVRead, not forgetting
Javascript and Random.
Swapping rows and columns might upset testers who needed to add lots of
parameters !
But I guess it would do no harm to add a scrollbar ...

I agree about swapping the users and variables from rows/cols. If you have that
many variables, you can always use multiple User Parameter elements. I think it
would be more natural to have the users go down the side.

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